On August $15,2025,$ Sheffield Corp. signs a $$212000,6\%,$ twelve$-$month note payable. Which of the following entries correctly records the accrued interest on December $31,2025?$ Interest Expense Interest Payable Interest Expense Interest Payable Interest Expense Interest Payable O Interest Expense Interest Payable $7950\mathrm{.}007950\mathrm{.}004240\mathrm{.}0012720\mathrm{.}0012720\mathrm{.}004770\mathrm{.}004770\mathrm{.}00$